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THE USE OF SIMULATION AND LINEAR PROGRAMMING IN THE PLANNING OF AUDIT WORK (An Empirical Study in the Office of Financial Supervision)
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Research includes three axes, the first is the average estimate time of achievement (day) to work oversight, to five supervisory departments in the Office of Financial Supervision Federal and then choose the three control outputs and at the level of each of the five departments above, and after analyzing the data statistically back to us that the distribution of the times of achievement It is the exponential distribution (Exponential Distribution) a parameter (q), and the distribution of normal (Normal Distribution) with two parameters (μ, σ2), and introduced four methods of parameter estimation (q) as well as four modalities parameter to estimate (μ) consistently (σ2), it was estimated average completion time for each of the (q) and (μ), and is considered each random variable has the distribution of initial potential is a function of the average number of sergeants (C), was a comparison between these modalities advantage in the practical side through simulation method using the Monte Carlo method ( Monte Carlo), and a number of users is important statistical measure of the experiences of the average error boxes (MSE) (Mean Square Error), it was in general to reach a good estimate (which has the lowest value of the average error boxes (MSE)) for each type of the three outputs regulatory and the level of all sizes samples (departments subject to regulatory scrutiny PET), and this is the estimated average is the optimum time for the completion of each type of audit reports and the corresponding optimal number of sergeants to accomplish this report.

The second axis of research is planning to set a timetable for the completion of outputs control for the year 2009, as the table's goal is planning the completion of types of audit reports to chapters of the annual plan, and access to the optimum number for the completion of each type of reports as well as the regulatory power optimum (h / Sergeant) in order to be deviation ratios for the completion of the regulatory reporting less as possible by using linear programming, and after the implementation of the models on the program (TORA2006) reached an optimum number to complete the audit reports of various kinds, and each department of supervisory departments, according to the available resources as well as potential regulatory optimum (h / Sergeant) per season .

Finally, the third axis, which included the proposal forms to improve the audit work, the first was (AWP circuits regulatory form for the period from 1/1/2009 until 31/12/2009), and the second (plan and follow up the inputs and outputs of the completion of audit work on the regulatory departments and bodies of the level of form ), which serves as compensation for five types of questionnaires prepared by the Department of Planning and Follow-up in the Office of Financial Supervision.

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Publication Date
Mon Apr 01 2019
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of a Teaching Strategy Based on the Cognitive Model of Daniel in the Development of Achievement and the Motivation of learning the School Mathematics among the Third Intermediate Grade Students
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This research aims to examine the effectiveness of a teaching strategy based on the cognitive model of Daniel in the development of achievement and the motivation of learning the school mathematics among the third intermediate grade students in the light of their study of "Systems of Linear Equations”. The research was conducted in the first semester (1439/1440AH), at Saeed Ibn Almosaieb Intermediate School, in Arar, Saudi Arabia. A quasi-experimental design has been used. In addition, a (pre & post) achievement test (20 Questions) and a (pre & post) scale of learning motivation to the school mathematics (25 Items) have been applied on two groups: a control group (31Students), and an experimental group (29 Students). The resear

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The possibility of the application of international accounting standards to strengthen the role of oil companies in the region environment
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Abstract:

 The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv

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Publication Date
Mon Feb 28 2022
Journal Name
Journal Of Educational And Psychological Researches
A Suggested Proposal to Activate Educational Supervision Based on Professional Learning Societies
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Professional learning societies (PLS) are a systematic method for improving teaching and learning performance through designing and building professional learning societies. This leads to overcoming a culture of isolation and fragmenting the work of educational supervisors. Many studies show that constructing and developing strong professional learning societies - focused on improving education, curriculum and evaluation will lead to increased cooperation and participation of educational supervisors and teachers, as well as increases the application of effective educational practices in the classroom.

The roles of the educational supervisor to ensure the best and optimal implementation and activation of professional learning soci

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Publication Date
Tue Jun 30 2015
Journal Name
College Of Islamic Sciences
· Bug selection for names                   In the interpretation of the long sea
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Whoever contemplates the Qur'an and recites its texts finds that the Qur'an did not invent or invent words that were unknown before it. Rather, it is the language of the Qur'an which deals with all the matters of the saying. He chose the most honorable of the materials and connected them to the meaning. And in the places of prosperity or sweetness, we find his words easy, to go into the midst of the ills for which it is The Holy Quran chose vocabulary and structures without The son of Ajeeba was one of those distinguished by high taste and linguistic sciences. This ability helped him to analyze and draw, and to explain the ills for which he influenced the singular On the other, and installed on another, and to show the efforts of Ibn Aje

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Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
The The Role of Breast Sonography and Ductography in the Evaluation of Different Causes of the Nipple Discharge
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ABSTRACT

 

Background : The aim of this work is to assess the role of breast sonography  and ductography in the evaluation of different causes of nipple discharge.

Methods :  The study will be carried out on twenty-five female patients referred to the Radiodiagnosis department at Alexandria Main University Hospital presenting with nipple discharge.

They were divided into two groups:

Group I include 10 patients (40%) with surgically significant nipple discharge who were the patients with unilateral, uniorificial surgically significant colour type nipple discharge .They were investigated by mammography, sonography, and ductography.

Group II include 15 patients

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Publication Date
Tue Oct 11 2022
Journal Name
College Of Islamic Sciences
The Jurisprudence rule and its impact on Islamic legislation “Forcing does not nullify the rights of others” as a model .
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Research Summary :

         Praise be to God, Lord of the Worlds, and prayers and peace be upon the Master of the Messengers, his family and all his companions, then after:

     This is brief research that contained between its two covers one of the jurisprudence rules derived from Islamic Sharia that guarantees the right of others, in case of forcing to do the prohibited act, and it is a restriction of the rule: “Necessities allow prohibitions” and “Hardship brings facilitation” and support for the rule: “Necessities are valued.” It is an origin in alleviating the taxpayer definitely , and the study has briefly shown some of the jurisprudential appli

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Audit bank credit risk in accordance with international auditing standards: Applied research at Rafidain Bank, Public Administration - Baghdad
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This research dealt with the subject of auditing bank credit risks in accordance with international auditing standards and aims to develop procedures and design a credit risk audit program in accordance with international auditing standards and demonstrate their impact on the truth, truthfulness and fairness of financial statements and on their overall performance and continuity in the banking sector Its importance lies in relying on international auditing standards to assess and measure bank credit risk and its impact on the financial situation as well as the ability to predict financial failure. A set of conclusions have been reached, the most important of which is that the bank faces difficulties in measuring credit risk in accordance

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Publication Date
Thu Apr 03 2025
Journal Name
Aip Conference Proceedings
The left-right derivation of an AT-algebra
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This work aims to introduce the concepts of left and right derivations in an AT-algebra and discuss some interesting theorems of these concepts. Also, a fuzzy derivation of an AT-subalgebra, a fuzzy right (left) derivation ideal, a fuzzy derivation of AT-subalgebra, and a fuzzy right (left) derivation ideal are studied. Finally, a level derivation of AT-algebras is defined and some propositions are achieved.

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of strategic cohesion in achieving organizational prosperity: Applied research in the National Insurance Company
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Abstract

                The research aims to shed light on strategic cohesion and its dimensions represented by (strategic logic, organizational excitement, organizational founding, organizational synergy) and measure its impact on achieving organizational prosperity and its dimensions represented by (intellectual capital, innovation, infrastructure, organizational agility, sustainable competitive advantage). The research problem emerged by raising the main question, which is: Does the management of the researched company realize the importance of practicing strategic cohesion and its role in achieving organizational pros

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
The beginning of culturally renaissance in Arab Gulf region in the first half from 20th century
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The present paper deal with the issue of the beginning of the culturally
renaissance in emirates of Arab Gulf from 1914-1945 between tow world war
has been attracting the attention of academic about the developments in many
fields in the Arab Gulf at this time.
The paper is divided into five sections. First section, deals with the
geographic importance for the Arab Gulf region. Second section, the economic
situations in the region before and after oil. The third section, talk for social
situations, like population, tribe and tribes in society, and immigration. The
fourth section, deals with the factors of rise the culture and political in the Arab
Gulf before discovery of oil period. The five section, the cultu

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